Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:

Basic Dominator Total

Units produced 1,200 400 1,600

Machine-hours 3,300 2,600 5,900

Direct labor-hours 2,200 2,600 4,800

Direct materials costs $ 10,300 $ 4,100 $ 14,400

Direct labor costs 63,700 36,000 99,700

Manufacturing overhead costs 168,240

Total costs $ 282,340

Required:

Compute the predetermined overhead rate as a % of labor costs, assume that Tiger Furnishings usesdirect labor coststo allocate overhead costs.